Sunbeam Corporation was established on January 1, 2020. During 2021, the company acquired real estate on which it planned to construct a plant to manufacture surgery gloves. The following are plant asset expenditures and receipts occurred in the current year. Details Cost of real estate purchased as a plant site Broker's commission on land purchased Attorney's fee for work concerning the land purchase Cost of filling and grading the land Cost of laying and paving driveways for new building constructed Excavation costs for new building Cost of demolishing old warehouse to make land suitable for construction of new plant building. Proceeds from salvage of demolished warehouse Amount $ 195,000 7,800 5,000 12,000 58,000 28,500 16,700 8,200 REQUIRED: [3 Marks) a. Determine the amount to be reported as the cost of the land. b. For each cost not considered in part (a), indicate the account to be debited. [1 Mark]